A fiduciary corporate trustee (in SD, UT, NV, or AK) provides administrative duties in compliance with trust situs requirements.The irrevocable trust, which maintains fully discretionary distributions with no ascertainable standard and meets the requirements of the Restatement (Third) of Trusts along with those of 11 USC 541(c)(2) and is "a restriction on the transfer of a beneficial interest of the debtor in a trust that is enforceable under applicable nonbankruptcy law is enforceable in a case under this title" is fully judgment-proof against state and federal claims.  

Debt and Equity teams often outsource underwriting work to firms like Situs, Spring 11, Townhouse etc.

On the contrary, a foreigner's taxable U.S. estate only includes U.S. situs assets.[1] The definition of U.S. situs assets includes real property, but excludes some intangible property such as stock in foreign corporations.The estate tax is currently levied on the estates of natural persons at a maximum 45% rate, increasing to 55% in 2011.

@James she already has the tax record within PropertyRadar, it shows both the situs address and the mailing address, and I believe she is saying it is the same in this case.

Situation: A foreign (non-resident alien) owner of US in situs real estate (two single family properties) wants to transfer the properties to their adult child, who is a US citizen.

@Josh WalworthYes, it's likely a US estate tax return should have been filed for the wife when she passed, as the property is a US situs asset and was directly & jointed owned by the couple.They should consult a US CPA, perhaps the title company can recommend one if they deal with a good number of foreign investors.

While that is certainly true in many cases, don't forget that location (ease of access to amenities, views, noise from traffic, construction or industrial parks, cleanliness/safety of the neighborhood, and overall situs for the area) is a big factor that influences value as well.

These are addresses are outside our area so I cant just go down to records and type in the situs.

But -- there may be structural planning opportunity there if they are C Corps.At a high level, you're creating a lot of nexus and potential filing obligations by buying each new property in a new US state.Your situation is complicated enough to warrant long-term, professional advisors.You'll need to consider not only your US income tax exposure and obligations, along with which tax elections and tax entity structuring is most favorable, but also your US estate tax exposure and your tax obligations in your resident country relating to the US situs assets and income. 

@Bernie McAnenaPennsylvania Inheritance tax is based on the situs (basically the location) of the property.